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Importing and exporting in Guatemala: Central American customs code, tariff, importer registry, customs agents, VAT at the border, export refunds and penalties

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Last verified: 2026-10-28 · Status: Stable

Guatemala applies the regional Central American customs code (CAUCA and its regulation RECAUCA) and the common Central American import tariff, with a national customs law (Decreto 14-2013) that adds infractions and penalties; SAT runs customs. Import duties are ad valorem on the customs value under the WTO valuation rules, and about half of tariff lines are duty free, most of the rest at 5, 10 or 15 percent, plus 12 percent VAT on the duty paid CIF value before goods leave customs. Commercial importers above US$10,000 FOB a year register with SAT and act through a licensed customs agent; exports are VAT exempt with a refund of input VAT, and goods originating in partners such as the United States under DR-CAFTA often enter duty free.

USD figures use Q7.64427 per US dollar, the Banco de Guatemala reference rate for 28 October 2026, retrieved from the Banguat exchange rate web service on the verification date. Customs amounts are set in Central American pesos (CA$), which SAT treats as equal to US dollars (its importer registry page writes ten thousand Central American pesos as USD 10,000). Conversions are for orientation only; customs converts at the rate of the day the declaration is accepted.

Key facts

Customs union and tariff bloc	Central American common tariff and customs code (CAUCA and RECAUCA); bilateral customs union with Honduras textConvenio sobre el Régimen Arancelario y Aduanero Centroamericano; Res. 223-2008 and 224-2008 COMIECO-XLIX, as of 2026-10-28 · in force
Trade agreement with Argentina	None listed; Argentine goods pay the MFN duty (a bilateral investment treaty exists) textMinisterio de Economía investor brochure 2026, as of 2026-10-28 · in force
Trade agreements in force (Ministry of Economy list)	15 agreementsMinisterio de Economía investor brochure 2026: 4 partial scope, 9 FTAs, Central American integration, EU association, as of 2026-10-28 · in force
Importer registry with SAT	Required for commercial importers above US$10,000 FOB within a year and a day; temporary permit for occasional importers textDecreto 14-2013 art. 26; SAT procedure PR-IAD/DNO-ADU-GOA-10, as of 2026-10-28 · in force
Licensed customs agent required	Yes for commercial imports (at least one agent to register as importer), except small non commercial, courier and postal shipments, samples, non commercial imports up to CA$1,000 and companies using their own apoderado especial aduanero textCAUCA art. 22 and 23; RECAUCA art. 87, as of 2026-10-28 · in force
Customs value basis	WTO Agreement on Implementation of GATT Article VII; duty ad valorem textCAUCA art. 44; Convenio art. 17, as of 2026-10-28 · in force
Main MFN import duty levels	0, 5, 10 and 15 percent (about 50 percent of lines duty free); a few dozen lines higher %Arancel Centroamericano de Importación 2026 (SAT edition), as of 2026-10-28 · in force
VAT standard rate	12 %Decreto 27-92 art. 10 as worded by Decreto 32-2001, as of 2026-10-28 · in force
VAT base on imports	CIF value plus import duties and other import charges; paid before release textDecreto 27-92 art. 4 num. 2 and art. 13 num. 1, as of 2026-10-28 · in force
VAT on exports	Exempt, input VAT refundable quarterly or half yearly (monthly under the optional regime) textDecreto 27-92 art. 7 num. 2 and art. 23, as of 2026-10-28 · in force
Post clearance verification period	4 yearsCAUCA art. 87, as of 2026-10-28 · in force
Fine for administrative customs infractions	300 CAD peso (CA$, equal to USD)Decreto 14-2013 art. 6, as of 2026-10-28 · in force
Fine for omitted duties and taxes	100 percent of the omitted amount plus interest; none if paid before SAT requests it textDecreto 14-2013 art. 8 and 56, as of 2026-10-28 · in force
Customs fraud and smuggling become a crime above	CA$3,000 customs value or 3 percent of the shipment FOB value, whichever is lower textDecreto 58-90 art. 6 as reformed by Decreto 14-2013 art. 60, as of 2026-10-28 · in force
DR-CAFTA in force for Guatemala since	2006-07-01 dateDecreto 31-2005, reformed by Decreto 11-2006, as of 2026-10-28 · in force
Banco de Guatemala reference rate	7.64427 GTQ per USDDecreto 94-2000 art. 4, as of 2026-10-28 · in force

The rule

1. The customs legal framework has three layers. The Código Aduanero Uniforme Centroamericano (CAUCA IV) and its regulation (RECAUCA IV) are regional rules approved by the Council of Ministers of Economic Integration (COMIECO) and apply directly in Guatemala: they set the customs regimes, the declaration, self assessment and verification. The Convenio sobre el Régimen Arancelario y Aduanero Centroamericano sets the common import tariff. Decreto 14-2013, the Ley Nacional de Aduanas, adds national procedures and the administrative infractions and penalties, and SAT imposes them. The goods declaration is made under oath, the declarant (or its representative) self assesses the duties before filing, and the customs debt arises when the declaration for definitive import or export is accepted.
Cost to do it: No fee to use the regimes themselves; the costs are duties, VAT, the customs agent's fee (a private market price, not set by law) and port and storage charges.Resolución Nº 223-2008 (COMIECO-XLIX), Código Aduanero Uniforme Centroamericano (CAUCA IV); Resolución Nº 224-2008 (COMIECO-XLIX), RECAUCA IV, of 25 April 2008; Decreto Nº 14-2013 del Congreso, Ley Nacional de Aduanas (issued 29 October 2013, published in the Diario de Centro América on 25 November 2013, in force 8 days later), CAUCA art. 1, 46, 50 and 77; Decreto 14-2013 art. 1 and 6, 2013-11-25 official text · verified 2026-10-28 · changed: Decreto 14-2013 art. 73 repealed Book III and articles 119 to 149 of Decreto 10-2012 (the 2012 customs chapters of the Ley de Actualización Tributaria) and replaced them with the Ley Nacional de Aduanas. RECAUCA has since been amended by COMIECO, for example Resolución 368-2015 (published in the Diario de Centro América on 27 November 2015) on the authorized economic operator section.

2. Import duties (derechos arancelarios a la importación, DAI) come only from the Arancel Centroamericano de Importación, are expressed ad valorem, and no other duty may be charged on or because of an import. Goods are classified under the 10 digit Sistema Arancelario Centroamericano (SAC), built on the Harmonized System. The COMIECO council may set rates between 0 and 100 percent (higher only up to the GATT bound level), and a changed rate cannot be changed again within a year unless the council decides otherwise. The duty base is the customs value, determined under the WTO Agreement on Implementation of Article VII of GATT 1994. In SAT's 2026 edition of the tariff, about 49.7 percent of the roughly 7,500 tariff lines carry a 0 percent most favoured nation duty, 22.2 percent 15 percent, 15.9 percent 10 percent and 11.7 percent 5 percent, with only a few dozen lines above 15 percent (beer, for example, is 40 percent); this split is this guide's count of the SAT schedule.
Cost to do it: Duty equals the rate times the customs value: on a CIF value of Q76,442.70 (US$10,000), 0 percent costs nothing, 5 percent Q3,822.14 (US$500), 10 percent Q7,644.27 (US$1,000) and 15 percent Q11,466.40 (US$1,500).
Example: Combined refrigerator freezers (SAC 8418.10.00.00) carry a 15 percent DAI from non partner countries in the 2026 tariff; laptops (8471.30.00.00) and smartphones (8517.13.00.00) carry 0 percent. / US$10,000 CIF of refrigerators from a non partner country pays US$1,500 of duty before VAT.Convenio sobre el Régimen Arancelario y Aduanero Centroamericano (in force for all contracting states 17 September 1985, as amended by the protocols of 9 January 1992, 5 November 1994 and 12 December 1995); CAUCA IV; Arancel Centroamericano de Importación 2026 (SAT edition based on Resolución 450-2021 COMIECO-EX and Acuerdo Ministerial 458-2021), Convenio art. 13, 14, 17, 18, 19 and 23; CAUCA art. 41 and 44, 1985-09-17 official text · verified 2026-10-28

3. Imports are subject to VAT at the single 12 percent rate. The VAT base on imports is the CIF value plus the import duties and other charges levied on the import; if the documents show no CIF value, customs adds freight and insurance to the FOB value. The tax falls due when the import duties are paid, and customs may not release goods from the customs area until the taxes are paid. Imports under a temporary import regime are VAT exempt. For a VAT registered importer, the VAT paid at customs is input credit.
Cost to do it: 12 percent of (CIF plus DAI). On Q76,442.70 CIF with 15 percent DAI the VAT is Q10,549.09 (US$1,380); with 0 percent DAI it is Q9,173.12 (US$1,200).
Example: Q76,442.70 CIF plus Q11,466.40 DAI gives a VAT base of Q87,909.10 and VAT of Q10,549.09; total border taxes Q22,015.50. / About US$2,880 of duty and VAT on a US$10,000 CIF shipment at 15 percent DAI.Decreto Nº 27-92 del Congreso, Ley del Impuesto al Valor Agregado (consolidated text published by the Tribunal Supremo Electoral); art. 10 as worded by Decreto Nº 32-2001, Art. 3 num. 3, art. 4 num. 2, art. 7 num. 1 literal b), art. 10 and art. 13 num. 1, 2001-08-01 official text · verified 2026-10-28

4. Commercial importers must register in SAT's Registro de Importadores through its online agency: they need a tax number (NIT), an active establishment and a VAT regime in the unified tax registry (RTU), must be up to date with tax and customs obligations, must list every warehouse, yard or other place, including homes, where imported goods are stored, and must appoint at least one SAT authorized customs agent. SAT states that importers whose imports add up to more than CA$10,000 (US$10,000) FOB within a year and a day must register; occasional importers whose business is not importing can request a temporary permit. Inaccurate or missing registry data, or failing to update the registry within 30 days of a change, is fined CA$300, and customs may check the declared premises within 24 hours before releasing the goods.
Cost to do it: SAT lists no registration fee on its requirements page; the infraction fine is CA$300, about Q2,293.28 (US$300).
Example: A distributor that imports Q76,442.70 FOB in its first year and has not registered, or moves its warehouse and does not update the registry within 30 days, faces a Q2,293.28 fine. / Registration threshold US$10,000 FOB a year; fine US$300.Decreto Nº 14-2013 del Congreso, Ley Nacional de Aduanas; SAT Registro de Importadores requirements (procedure PR-IAD/DNO-ADU-GOA-10), Decreto 14-2013 art. 26 and art. 6, 2013-11-25 official text · verified 2026-10-28

5. Customs agents (agentes aduaneros) are individuals authorized by SAT to act habitually for third parties in customs procedures; the authorization is personal and non transferable, and the agent is jointly liable with the declarant for duties, differences, interest, fines and surcharges on the operations it handles. An agent is not needed for, among others, small non commercial shipments, non commercial postal items, courier shipments that meet that modality's rules, travellers' baggage, samples without commercial value, non commercial imports up to CA$1,000, and companies that act through their own apoderado especial aduanero (an in house customs representative). Guatemala exempts holders of a customs licentiate degree from approved local universities from the agent competence exam.
Cost to do it: Agent fees are agreed privately and are not set by law; joint liability means agents price in the risk of the importer's declarations.CAUCA IV (Resolución 223-2008 COMIECO-XLIX); RECAUCA IV (Resolución 224-2008 COMIECO-XLIX); Decreto Nº 14-2013, CAUCA art. 22 and 23; RECAUCA art. 86 and 87; Decreto 14-2013 art. 4, 2008-04-25 official text · verified 2026-10-28

6. Exports of goods and services are VAT exempt. Exporters, and suppliers selling to VAT exempt persons, may recover the input VAT on purchases directly linked to those activities: under the general procedure refunds are requested for accumulated past periods quarterly or half yearly, and monthly for taxpayers admitted to the optional regime of art. 25. Exporters whose exports are below 50 percent of annual sales cannot offset that credit against VAT on local sales, and refunds are refused where invoices were obtained with false documents or the exporter cannot prove payment of the supplier invoices through the banking system. SAT moved exporter registration, updates, deactivation and temporary exporter permits to its online agency on 4 March 2025.
Cost to do it: No export tax or VAT on the export sale; the financial cost is the time the input VAT credit is tied up until refunded.
Example: An exporter that paid Q120,000 of input VAT on inputs for exported goods requests it back quarterly or half yearly under the general procedure. / About US$15,698 of input VAT recoverable.Decreto Nº 27-92 del Congreso, Ley del Impuesto al Valor Agregado (consolidated text published by the Tribunal Supremo Electoral); SAT Registro de Exportadores en Agencia Virtual, Art. 7 num. 2 and art. 23, 2001-08-01 official text · verified 2026-10-28

7. Guatemala trades under a network of agreements that cut the DAI for goods that meet the rules of origin: Central American economic integration, free trade agreements in force with Chile, Taiwan, Colombia, the Dominican Republic, the United States and the Dominican Republic and Central America (DR-CAFTA), Mexico, Panama, Israel and the United Kingdom, the Association Agreement with the European Union, and partial scope agreements with Belize, Cuba, Ecuador and Venezuela; agreements with South Korea, EFTA and Peru are signed but not yet in force and Canada is under negotiation. DR-CAFTA was approved by Decreto 31-2005, reformed by Decreto 11-2006, and has been in force since 1 July 2006. SAT's 2026 tariff shows the preferential rate for each agreement next to the MFN rate, and a denied preference caused only by formal errors in a certificate of origin is not treated as an incorrect duty payment. Guatemala and Honduras run a bilateral customs union with free circulation of listed goods and integrated customs posts. Argentina is not among Guatemala's trade agreement partners in the Ministry of Economy list, so Argentine goods pay the MFN duty; the two countries do have a bilateral investment treaty.
Cost to do it: Preference is claimed in the declaration with proof of origin, at no fee; the saving equals the MFN duty avoided.
Example: Refrigerator freezers of US origin under DR-CAFTA enter at 0 percent instead of 15 percent, saving Q11,466.40 of DAI and Q1,375.97 of VAT on Q76,442.70 CIF. / About US$1,680 saved on a US$10,000 CIF shipment.Ministerio de Economía, Guatemala investor brochure 2026 (trade agreements list); DR-CAFTA approved by Decreto Nº 31-2005, reformed by Decreto Nº 11-2006; Decreto Nº 14-2013; Arancel Centroamericano de Importación 2026, Decreto 14-2013 art. 8, last paragraph; CAUCA art. 72 (advance rulings on origin), 2006-07-01 official text · verified 2026-10-28

8. Besides definitive import and export, CAUCA offers suspensive regimes: customs transit, temporary import for re export in the same state, inward processing (admisión temporal para perfeccionamiento activo, with duties suspended on goods to be transformed and re exported), customs warehousing, temporary export for re import or outward processing, and the liberatory regimes of free zones, re import and re export. Binding advance rulings are available on tariff classification, valuation criteria, duty suspension or refund, and preferential origin. Customs may verify declarations after release for four years from acceptance of the declaration.
Cost to do it: Suspensive regimes usually require a guarantee for the suspended duties and taxes in a form allowed by CAUCA; the guarantee cost depends on the bank or bonding company.CAUCA IV (Resolución 223-2008 COMIECO-XLIX), Art. 72, 86, 87, 91, 97, 98 and 101, 2008-04-25 official text · verified 2026-10-28

9. Penalties. Administrative customs infractions are fined CA$300 per proceeding, a single fine however many infractions the proceeding finds, subject to the reductions of the Código Tributario. Paying less duty or VAT than due is fined 100 percent of the omitted amount plus compensatory interest, but no fine applies if the declarant pays before SAT requests it or starts an audit (only late payment interest). Customs fraud and smuggling become crimes when the customs value of the goods involved exceeds CA$3,000 or 3 percent of the shipment's total FOB value, whichever is lower; below that they are tax infractions resolved administratively. Where release is sought under a guarantee, customs must decide within 24 hours.
Cost to do it: CA$300 (Q2,293.28, US$300) per administrative proceeding; 100 percent of omitted duties and taxes plus interest when SAT finds the shortfall.
Example: On a shipment worth Q382,213.50 FOB (US$50,000), 3 percent is Q11,466.41, lower than CA$3,000 (Q22,932.81), so undeclared goods worth more than Q11,466.41 can be prosecuted as a crime. / Criminal threshold on a US$50,000 FOB shipment: US$1,500 of goods involved.Decreto Nº 14-2013 del Congreso, Ley Nacional de Aduanas; Decreto Nº 58-90, Ley contra la Defraudación y el Contrabando Aduaneros, art. 6 as reformed by Decreto 14-2013 art. 60, Decreto 14-2013 art. 6, 8, 54, 56 and 60, 2013-11-25 official text · verified 2026-10-28

Origin and treatment	DAI rate	DAI	VAT (12%)	Total duty and VAT
Non partner country, for example Argentina or China (MFN)	15%	Q11,466.40 (US$1,500)	Q10,549.09 (US$1,380)	Q22,015.50 (US$2,880)
United States origin under DR-CAFTA	0%	Q0	Q9,173.12 (US$1,200)	Q9,173.12 (US$1,200)
Mexico origin under the Mexico FTA	0%	Q0	Q9,173.12 (US$1,200)	Q9,173.12 (US$1,200)
Under temporary import or inward processing	Suspended	Q0 while the regime lasts	Exempt (art. 7 num. 1 b)	Guarantee only

Border taxes on a US$10,000 CIF import of combined refrigerator freezers (SAC 8418.10.00.00) at Q7.64427, by origin. DAI from the SAT 2026 tariff; VAT 12 percent on CIF plus DAI under Decreto 27-92 art. 10 and 13.

Situation	Consequence	Rule
Administrative infraction (documents, deadlines, registry data)	CA$300 per proceeding, about Q2,293.28	Art. 6 and 26
Duty or VAT underpaid, found by SAT	Fine of 100% of the omitted amount plus interest	Art. 8
Duty or VAT underpaid, corrected before SAT asks	No fine; late payment interest only	Art. 8 and 56
Fraud or smuggling above CA$3,000 or 3% of FOB, the lower	Criminal offence	Decreto 58-90 art. 6 as reformed by art. 60

Customs penalties under Decreto 14-2013 (CA$ treated as equal to US$; quetzal figures at Q7.64427).

Worked example

A Guatemalan distributor imports combined refrigerator freezers from a non partner country (Argentina has no trade agreement with Guatemala, so the result would be the same for Argentine goods) with a CIF value of US$10,000, Q76,442.70 at the 28 October 2026 reference rate.
DAI at 15 percent: Q11,466.40. VAT base: Q87,909.10; VAT at 12 percent: Q10,549.09. The distributor pays Q22,015.50 (about US$2,880) before customs releases the goods (Decreto 27-92 art. 4 and 13), and later credits the Q10,549.09 of VAT against its VAT on sales.
The same goods of US origin under DR-CAFTA pay 0 percent DAI and Q9,173.12 of VAT, a cash saving of Q12,842.37 (about US$1,680) at the border, of which the DAI is a permanent cost saving.
If SAT later finds the importer declared a lower value and underpaid Q5,000 of duty and VAT, the fine is Q5,000 plus interest on top of the Q5,000 owed; correcting it voluntarily before SAT asks avoids the fine (Decreto 14-2013 art. 8).

Step by step

1. Get a NIT, register an establishment and a VAT regime in the RTU with SAT (prerequisites listed on SAT's importer registry page).
2. Appoint a SAT authorized customs agent, or for a larger importer an apoderado especial aduanero, and register in the Registro de Importadores through SAT's online agency, listing every storage location (Decreto 14-2013 art. 26).
3. Classify each product under the 10 digit SAC code and check the MFN and preferential DAI in SAT's 2026 tariff; ask for a binding advance ruling when classification, value or origin is uncertain (CAUCA art. 72).
4. Collect the supporting documents: commercial invoice (SAT may require Spanish or a translation), transport document, value declaration, certificate or proof of origin, and any permits for restricted goods (RECAUCA art. 321 and 323).
5. The agent self assesses and transmits the electronic declaration; the customs debt arises on acceptance (CAUCA art. 46 and 50). Pay DAI and 12 percent VAT before release.
6. Keep records: customs may verify after release for four years from acceptance (CAUCA art. 87). Correct errors before SAT asks to avoid the 100 percent fine (Decreto 14-2013 art. 8).
7. Exporters register in the Registro de Exportadores on SAT's online agency, invoice exports VAT free and file for the input VAT refund quarterly or half yearly, or monthly under the optional regime (Decreto 27-92 art. 23).
8. For processing or re export operations, use the temporary regimes, maquila or free zone schemes rather than paying duties up front (CAUCA art. 91, 97, 98 and 101; incentives on the investing section page).

Common traps

Importing without registering. Once imports pass US$10,000 FOB within a year and a day, registration is required; a missing warehouse address or an update filed more than 30 days late is a CA$300 infraction, and customs may inspect the declared premises before release (Decreto 14-2013 art. 26).
Assuming the customs agent carries the risk. The agent is jointly liable with the declarant, but the importer remains liable too, and the 100 percent fine on omitted duties falls on the declarant (CAUCA art. 23; Decreto 14-2013 art. 8).
Forgetting that VAT is levied on the duty paid value. The 12 percent applies to CIF plus DAI, so a 15 percent duty also raises the VAT cash outlay (Decreto 27-92 art. 13).
Losing the preference for a formal error. A defect in the certificate of origin can lead customs to deny preferential treatment; the law spares you the omitted duty fine in that case, but the MFN duty is still due (Decreto 14-2013 art. 8).
Low threshold for criminal liability. Fraud or smuggling becomes a crime once the goods involved exceed CA$3,000 or 3 percent of the shipment's FOB value, whichever is lower, so on large shipments a small undeclared excess can be criminal (Decreto 58-90 art. 6 as reformed).
Treating clearance as final. SAT can reopen a declaration for four years after acceptance (CAUCA art. 87); keep invoices, payment proof and origin documents for at least that long.
Exporters with small export shares. If exports are under 50 percent of annual sales, the input VAT credit cannot be offset against VAT on local sales and must go through the refund process, which also requires proof that suppliers were paid through the banking system (Decreto 27-92 art. 23).

Sources

Related: Guatemala country profile · live dashboard · central bank and release calendar · our posts on X · where Argentina is involved, see The Argentine Thread guide

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